Activity Tracker
The DPA Activity Tracker provides our latest information on developments in legislatures, judiciaries and the executive branches of G20, EU member states and Switzerland.
5 events advancing 4 policy or regulatory changes:
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Abolition of equalisation levy on digital advertisement services and reporting obligations for crypto-assets in Finance Act 2025 (No. 7)
Finance Bill 2025 (No. 7) including reporting requirement enters into force
On 1 April 2026, the reporting requirement in Finance Bill 2025 under Section 25BAA of the Income-tax Act will come into force, requiring prescribed entities dealing in crypto-assets to submit transaction-related information to the Income-tax author…
Presidential Decree No. 10767 re-determining digital services tax rate
President Decree No. 10767 re-determining digital services tax rate becomes applicable at 5%
On 1 January 2026, Presidential Decree No. 10767, issued pursuant to Article 5 of Law No. 7194 on Digital Services Tax and Amendments to Certain Laws and Decree Law No. 375, became applicable to revenue obtained from the beginning of the year follow…
Council Directive (EU) 2025/516 amending Directive 2006/112/EC as regards VAT rules for the digital age under the VAT in the Digital Age (ViDA) package
Council Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including provisions on domestic electronic invoicing and anti-fraud measures enter into force
On 14 April 2025, Article 1 of Council Directive (EU) 2025/516 amending Directive 2006/112/EC entered into force. The amendments empower Member States to mandate the issuance of electronic invoices by taxable persons operating within their territory…
VAT exemptions for certain internet access and web hosting services in Law No. 23-22
Implemented Article 70 of Law No. 23-22 relating to the finance law for 2024 including VAT exemptions for certain internet access and web hosting services
On 31 December 2023, Article 70 of Law No. 23-22 relating to the finance law for 2024 entered into force. Article 70 amended Article 32 of Ordinance No. 10-01, relating to the supplementary finance law for 2010, which originally provided tax exempti…